1. Every natural person under the age of 65 years, or the representative of such a person, whose gross income is respect of the 1999 year of assessment exceeded R18 500.
2. Every natural person over the age of 65 years, or the representative of such a person, whose gross income in respect of the 1999 year of assessment exceeded R31 950.
3. Every natural person is his/her capacity as representative taxpayer of a person other than a natural person, for example a trust but excluding a company.
4. The public officer of every company.
5. Every person to whom an income tax form is issued irrespective of the amount of the income of such a person.

1. A natural person whose income for the year of assessment consisted of, or included remuneration from which employees tax has been deducted, is not required to furnish a return for that year, if:

1. Such remuneration (after the deduction of pension and retirement annuity fund contributions and in the case of a person over the age of 65, contributions to a medical aid fund) payable did not exceed an amount of R60 000 per annum and from which only Standard Income Tax on Employees (SITE) has been deducted; and
2. that person did not derive any other income, including any reimbursive allowance, apart from such remuneration, or, if any other income was derived by that person, it consisted of interest (including dividends contemplated in section 11(s) and 19(5B) of the Income Tax Act, 1962 (Act No. 58 of 1962), not exceeding R2 000; and
3. an income tax form has not been issued to that person for completion.

Where Employees Tax (PAYE) over and above Standard Income Tax on Employees (SITE) has been deducted and such a person has not received an income tax return, he/she must apply for a return if his/her gross income exceeds the amount mentioned in paragraphs (a) or (b) above.

2. The income of any trust created by a person must be disclosed together with the full names and addresses of the beneficiaries.

"YEAR OF ASSESSMENT" means:

1. In respect of a natural person who (on or before 30 June 1965) has elected not to be a provisional taxpayer, the year ending on 30 June each year.
2. In the case of a company, the financial year of such company ending during the calendar year in question.
3. In respect of all other persons, the year ending on the last day of February each year.

1. Where in terms of section 66(13)ter of the Income Tax Act, accounts have been accepted in respect of the whole or portion of a taxpayer’s income, drawn to a date AFTER 28 FEBRUARY 1999, WITHIN 60 DAYS FROM THE DATE TO WHICH SUCH ACCOUNTS ARE DRAWN.
2. In respect of a natural person who (on or before 30 June 1965) elected NOT to be a provisional taxpayer, WITHIN 60 DAYS FROM 30 JUNE 1999.
3. In respect of a COMPANY, WITHIN 60 DAYS FROM THE DATE ON WHICH THE FINANCIAL YEAR ENDS.
4. In respect of ALL OTHER PERSONS, WITHIN 60 DAYS FROM 16 April 1999.

Any taxpayer who knowingly and willfully makes any false statement in his/her return or evades or attempts to evade taxation and any person who assists a taxpayer to do so, is liable to a penalty not exceeding R1 000 and/or to imprisonment for a period not exceeding two years. The taxpayer is, in addition, liable to be assessed and charged three times the amount of the tax which he/she sought to evade.

NO PERSON IS EXEMPTED FROM PENALTY MERELY BY THE REASON OF THE FACT THAT HE/SHE MAY NOT HAVE BEEN CALLED UPON PERSONALLY TO FURNISH A RETURN.

The Commissioner for the South African Revenue Service

299 Bronkhorst Street, PO Box 402, Pretoria, 0001

16 April 1999